RIVES, Circuit Judge:
Peterson is in the small loan business in Texas. Scott is a lawyer. Peterson was charged in Count 1 with attempting to evade a large part of his personal income taxes for 1958 in violation of 26 U.S.C. § 7201. Both Peterson and Scott were charged in Count 2 with stating falsely that $5,000 which Peterson paid to Scott was a legal fee "properly chargeable as an expense" on Peterson's 1958 income tax return in violation of 18 U.S.C. §...
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